According to a press release issued by the tax authorities recently, large companies from all industry sectors will be subject to increase scrutiny and audits throughout the year 2019. The operation will be implemented under the code name "Iceberg" and has the following declared objectives:

  • to fight the profit outsourcing phenomenon
  • to verify the manner in which large companies manage the economic relationships between companies from the same group
  • to neutralize the transactions implemented to avoid compliance with local tax obligations, by identifying and tackling tax fraud phenomena having significant negative tax implications on the state budget

A specialised working team was put together at the level of ANAF (the tax administration agency), that will deploy the tax audits for all taxpayers who carry out activities with significant impact in all economic areas. Such audits will be based on the risk assessment made for each taxpayer, in line with the provisions of the Fiscal Procedure Code and the relevant legislation.